A Responsabilidade Civil dos Gerentes e Administradores pelo pagamento das coimas e multas imputáveis à sociedade

Dissertação de mestrado em Direito dos Contratos e da Empresa

O direito fundamental à proteção na velhice através dos impostos

Dissertação de mestrado em Direito das Crianças, Família e Sucessões

O contrato para a assunção de encargos relativos a obras de urbanização (gerais e especiais): um contrato entre dois territórios jurídicos?

Dissertação de mestrado em Direito Administrativo

A utilização dos preços de transferência pelas empresas multinacionais como mecanismo de evasão fiscal

Dissertação de mestrado em Direito Tributário e Fiscal

The Irish Pub: past, present – whither the future?

The purpose of this research is to examine the main economic, legislative, and socio- cultural factors that are currently influencing the pub trade in Ireland and their specific impact on a sample of publicans in both Galway city and county. In approaching this task the author engaged in a comprehensive literature review on the origin, history and evolution of the Irish pub; examined the socio-cultural and economic role of the public house in Ireland and developed a profile of the Irish pub by undertaking a number of semi-structured interviews with pub owners from the area. In doing so, the author obtained the views and opinions of the publicans on the current state of their businesses, the extent to which patterns of trade have changed over recent years, the challenges and factors currently influencing their trade, the actions they believed to be necessary to promote the trade and address perceived difficulties and how they viewed the future of the pub business within the framework of the current regulatory regime. In light of this research, the author identified a number of key findings and put forward a series of recommendations designed to promote the future success and development of the pub trade in Ireland. The research established that public houses are currently operating under a very unfavourable regulatory framework that has resulted in the serious decline of the trade over the last decade. This decline appears to have coincided initially with the introduction of the ban on smoking in the workplace and was exacerbated further by the advent of more severe drink-driving laws, especially mandatory breath testing. Other unfavourable conditions include the high levels of excise duty, value added tax and local authority commercial rates. In addition to these regulatory factors, the research established that a major impediment to the pub trade is the unfair competition from supermarkets and other off-licence retail outlets and especially to the phenomenon of the below-cost selling of alcohol. The recession has also been a major contributory factor to the decline in the trade as also has been the trend towards lifestyle changes and home drinking mirroring the practice in some continental European countries.

Development of an inspection regime for on-site domestic wastewater treatment systems

The overall purpose of this study was to develop a thorough inspection regime for onsite wastewater treatment systems, which is practical and could be implemented on all site conditions across the country. With approximately 450,000 onsite wastewater treatment systems in Ireland a risk based methodology is required for site selection. This type of approach will identify the areas with the highest potential risk to human health and the environment and these sites should be inspected first. In order to gain the required knowledge to develop an inspection regime in-depth and extensive research was earned out. The following areas of pertinent interest were examined and reviewed, history of domestic wastewater treatment, relevant wastewater legislation and guidance documents and potential detrimental impacts. Analysis of a questionnaire from a prior study, which assessed the resources available and the types of inspections currently undertaken by Local authorities was carried out. In addition to the analysis of the questionnaire results, interviews were carried out with several experts involved in the area of domestic wastewater treatment. The interview focussed on twelve key questions which were directed towards the expert’s opinions on the vital aspects of developing an inspection regime. The background research, combined with the questionnaire analysis and information from the interviews provided a solid foundation for the development of an inspection regime. Chapter 8 outlines the inspection regime which has been developed for this study. The inspection regime includes a desktop study, consultation with the homeowners, visual site inspection, non-invasive site tests, and inspection of the treatment systems. The general opinion from the interviews carried out, was that a standardised approach for the inspections was necessary. For this reason an inspection form was produced which provides a standard systematic approach for inspectors to follow. This form is displayed in Appendix 3. The development of a risk based methodology for site selection was discussed and a procedure similar in approach to the Geological Survey of Irelands Groundwater Protection Schemes was proposed. The EPA is currently developing a risk based methodology, but it is not available to the general public yet. However, the EPA provided a copy of a paper outlining the key aspects of their methodology. The methodology will use risk maps which take account of the following parameters: housing density, areas with inadequate soil conditions, risk of water pollution through surface and subsurface pathways. Sites identified with having the highest potential risk to human health and the environment shall be inspected first. Based on the research carried out a number of recommendations were made which are outlined in Chapter 10. The principle conclusion was that, if these systems fail to operate satisfactorily, home owners need to understand that these systems dispose of the effluent to the 'ground' and the effluent becomes part of the hydrological cycle; therefore, they are a potential hazard to the environment and human health. It is the owners, their families and their neighbours who will be at most immediate risk.

O regime de chuvas em Pesqueira

The authors studied the rainfall in Pesqueira (Pernambuco, Brasil) in a period of 48 years (1910 through 1957) by the method of orthogonal polynomials, degrees up to the fourth having been tried. None of them was significant, so that it seems that no trend is present. The mean observed was 679.00 mm., with standard error of the mean 205.5 mm., and a 30.3% coefficient of variation. The 95% level of probability would include annual rainfall from 263.9 up to 1094.1mm.

Variação do regime de umidade do solo durante o ciclo fenológico de plantas de batata

Neste trabalho foram analisadas as relações entre a produção, o desenvolvimento vegetativo e a evapotranspiração de uma cultura de batata (Solanum tuberosum L.) submetida à três regimes de umidade, definidos pelos valores assumidos pelo potencial matricial da água do solo antes de se proceder as irrigações (-0,5; -1,0 e -5,0 bares) em três estádios de desenvolvimento das plantas. Com respeito à produção de tubérculos, ficou evidenciado que por ocasião da tuberização e desenvolvimento de um grande número de tubérculos, as plantas revelaram uma maior sensibilidade à redução da umidade do solo. Assim, ocorrendo deficits moderados (-1,0 bar) no período inicial de desenvolvimento, a produção não foi significativamente afetada. Isto foi atribuído, em parte, à recuperação parcial do crescimento vegetativo no estádio subseqüente, quando foram restabelecidas condições mais adequadas de umidade no solo. O mesmo não se verificou no tratamento submetido a deficits mais severos (-5,0 bares) no estádio inicial. Neste caso, o crescimento foi quase irreversivelmente reduzido, contribuindo para diminuir a produção e a eficiência de utilização de água pelas plantas. A redução da umidade do solo, a partir dos 60 dias após a emergência das plantas, não afetou a produção de tubérculos. Este procedimento concorreu para aumentar significativamente a eficiência de utilização de água. Além disso, havendo suspensão total da irrigação neste período, a senescência foi antecipada em 16 dias, em relação aos tratamentos submetidos a níveis de umidade mais elevados. O desenvolvimento vegetativo e a produção não foram igualmente afetados pela redução da umidade do solo. Conseqüentemente, o crescimento das plantas não parece se constituir em um índice absoluto da produção de tubérculos de batata.

Dependência do crescimento das plantas ao regime de umidade do solo

A produção de uma planta resulta do desenvolvimento integrado de inúmeros processos fisiológicos que, por sua vez, apresentam considerável individualidade nas interrelações com o meio ambiente. Neste trabalho foi observado o crescimento de plantas de batata (Solanum tuberosum L.), em condições de campo, quando submetidas a três regimes de umidade do solo, individualizados em três estádios fenológicos. O desenvolvimento vegetativo foi avaliado através de estimativas semanais da área foliar. Os resultados mostraram que ao final do primeiro estágio (cerca de 25 dias após a emergência das plantas) o desenvolvimento vegetativo nos tratamentos irrigados quando o potencial matricial da água do solo atingia -0,5 bar, superou, em cerca de 34%, àquele verificado nas plantas submetidas a déficits híbridos moderados (-1,0 bar) e, em aproximadamente 80%, aquelas sujeitas a déficits mais severos (-5,0 bares). Entretanto, a limitação do crescimento no primei 6 ro caso, foi parcialmente recuperada após o restabelecimento de condições mais adequadas de umidade no solo, no estádio intermediário. O mesmo não foi verificado onde ocorreram déficits hídricos mais severos no estádio inicial, quando o crescimento foi quase irreversivelmente reduzido. A intensa desidratação imposta após o completo desenvolvimento vegetativo apressou a senescência das plantas em relação aos tratamentos melhores supridos com água.

Nutrição mineral do trigo I: Produção de matéria seca sob regime de sequeiro e irrigado em latossolo roxo

O trabalho foi realizado com o objetivo de determinar a produção de matéria seca na planta pelos cultivares de trigo BH 1146, de porte alto e com tolerância a deficiência hídrica e IAC 24 - Tucuruí, de porte baixo e com média tolerância e deficiência hídrica, sendo ambas de ciclo médio, em duas disponibilidades de água, sequeiro e irrigado. 0 experimento foi conduzido em Latossolo Roxo, distrófico-argiloso, adubado com 20 kg de N e 90 kg de P2O5 por hectare. Para determinação do peso da matéria seca produzida das plantas, foram coletados ao 10 dias de idade, início de perfilhamento; aos 30 dias, elongamento do colmo; aos 50 dias, emborrachamento; aos 70 dias floração, aos 90 dias, grão leitoso; e aos 110 dias, maturação. Os resultados mostram que a irrigação determina mais acúmulo de matéria seca por planta e matéria Seca por área, nas duas cultivares e em todas as idades.

On the choice of an exchange rate regime: target zones revisited

From the classical gold standard up to the current ERM2 arrangement of the European Union, target zones have been a widely used exchange regime in contemporary history. This paper presents a benchmark model that rationalizes the choice of target zones over the rest of regimes: the fixed rate, the free float and the managed float. It is shown that the monetary authority may gain efficiency by reducing volatility of both the exchange rate and the interest rate at the same time. Furthermore, the model is consistent with some known stylized facts in the empirical literature that previous models were not able to produce, namely, the positive relation between the exchange rate and the interest rate differential, the degree of non-linearity of the function linking the exchage rate to fundamentals and the shape of the exchange rate stochastic distribution.

On the relation between tax rates and evasion in a multi-period economy

We extend the basic tax evasion model to a multi-period economy exhibiting sustained growth. When individuals conceal part of their true income from the tax authority, they face the risk of being audited and hence of paying the corresponding fine. Both taxes and fines determine individual saving and the rate of capital accumulation. In this context we show that the sign of the relation between the level of the tax rate and the amount of evaded income is the same as that obtained in static setups. Moreover, high tax rates on income are typically associated with low growth rates as occurs in standard growth models that disregard the tax evasion phenomenon.

Settlement in tax evasion prosecution

It is often argued that even if optimal ex-post, settlement dilutes deterrence ex-ante. We analyze the interest for the tax authority of committing, ex-ante, to a settlement strategy. We show that to commit to the use of settlements is ex-ante optimal when the tax authority receives signals that provide statistical information about the taxpayers' true tax liability. The more informative the signal, the larger the additional expected evenue raised by the tax authority when using settlement as a policy tool.

The Proposals for a European tax on CO2 and their implications for intercountry distribution

This paper analyzes the advantages and implications of the implementation of a European tax on carbon dioxide emissions as an own resource of the European Union. In contrast to a harmonized tax, which would only have distributive effects within each member state, a tax collected at European scale would also have important distributive effects among different countries. These effects would also depend on the use of tax revenues. The paper investigates the distributive effects among the member states of three tax models: a pure CO2